ORDER

1. This order shall dispose of two sets of appeals. Civil Appeals Nos. 7450-51 of 2000 filed by the assessee, M/s Indian Oil Corporation Ltd. a against the final order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Appeals Nos. E/4768 of 1991-C and E/6108 of 1992-C whereby the Tribunal accepted the appeals filed by the respondent Collector of Central Excise, Baroda and held that the assessee would not be entitled to avail of the benefit granted under Entry 34 of Exemption Notification No. 75/84-CE dated 1-3-1984 (as b amended) issued by the Central Government. Period for which exemption is sought in these appeals falls between 1-8-1989 to 31-5-1991.

2. Civil Appeals Nos. 9919-29 of 2003 have been filed by the Commissioner of Central Excise, Vadodara against the final order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for c short "the Tribunal") in Appeals Nos. EI254-57, 282-83, 320 and 2091 of 1998-C, E12752 of 2000-C, E1274 of 2000-C and E/410 of 2000-C wherein and whereby the Tribunal has granted the benefit of Notification No. 67/95 which was operative between 16-3-1995 to 31-7-1